Exhibit 3 Italian Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros "000 '000) Sales Data Sales ice-cream (volume in litres) 2,453 10,967 2,480 11, 106 139 Sales specialties (litres) 272 2.232 276 2.253 21 TI TI T Total Sales 2,725 13,199 2,756 13,359 160 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 1,864 4,963 1,895 4,986 (23) U Other ingredients (100 gr.) 1,275 1,885 1,296 1,932 (47) Labor (hours) 33.10 300 36.03 328 (28) U Cost specialties Dairy ingredients (litres) 259 689 257 676 13 F Other ingredients (100 gr.) 196 425 197 130 (5) Labor (hours) 24.24 220 23.29 212 CO Contribution margin 4,717 4,795 78 Other Costs Supervision, energy, maintenance, ... 1,142 1,135 F Depreciation 109 109 Operating margin 3,466 3,551 35 F Selling and Administrative Expenses Delivery expenses 329 315 14 F Depreciation of trucks 198 198 U Selling expenses 314 344 (30) U Advertising 1,328 1,288 40 Administrative salaries and expenses 558 574 (16) Rent 122 122 Allocated central office expenses 158 193 (35) Profits before Interest and Taxes 459 517 58 Identifiable Assets Cash (average) 94 108 (14) Accounts Receivable (average) 377 357 20 Plant and equipment (net of depreciation E 3,200) 2,763 2,764 (1) Total identifiable assets 3,234 3,229 Conditions for tourism Average summer temperature 29.7' C 29.8 CExhibit 4 Spanish Region, 2009 Results Prot Plan Actual Variance Volume Ewes Volume Buns (000} ('000) F000) COW) Sales Data Sales ice-cream (volume in litres) 3,685 16,294 3,575 15,507 (787) U Sales specialties (litres) 409 3,& 400 3,251 (79) U Total Sales 4,094 19,624 3,975 18,758 (866) U Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 2,653 6,923 2, 175 5,607 1,316 F Cher ingredients (100 gr.) 1,759 2,670 1,450 2,202 468 F Labor (hours) 34.37 279 29.21 238 41 F Cost specialties Dairy ingredients (litres) 381 994 362 933 61 F Other ingredients (100 gr.) 299 633 275 571 62 F Labor (hours) 37.09 301 34. 73 283 18 F Contribution margin 7,624 8,924 1.100 F Other Costs Supervision, energy, maintenance, 2,145 2,166 (21) U Depreciation 391 391 - Transfer from France 2 126 (2,126) U Operating margin 5,288 4,241 (1,047) U Selling and Administrative Expenses Delivery expenses 736 758 (22) U Depreciationottruclcs 413 424 (11) U Subcontracted transporhtion - 77 (77) U Selling expenses 827 786 41 F Advertising 1,406 1,408 (2) U Administrative salaries and expenses 620 644 (24) U Rent 100 100 - Allocated central otlioe expenses 158 13 (31 U Profits before Interest and Taxes _1,,gz _(,1 41,111), U Identifiable Assets Cash (average) 94 98 (4) Accounts Receivable (average) 423 266 156 Plant and equipment (net of depreciation 1,669) 4.7g 4,7 (73) Total identiable 355m =E gm 4 Conditions for tourism A summert 302 C 28.5' C Exhibit 2 French Region, 2009 Results Profit Plan Actual Variance Volume Euros Volume Euros (OOO) (OOO) (OOO) (OOO) Sales Data Sales ice-cream (volume in litres) 4,010 17,879 4,618 20,005 2, 126 Sales specialties (litres) 445 3,661 405 3,377 (284) TI TI CT Revenue from distribution 79 79 Total Sales 4,455 21,540 5,023 23,461 1,921 Cost of Goods Sold Cost ice-cream Dairy ingredients (litres) 2,887 7,893 3,317 9,142 (1,249) Other ingredients (100 gr.) 1,844 2,841 2,047 3, 186 (345) CCC Labor (hours) 38.29 371 43.56 438 (67) Cost specialties Dairy ingredients (litres) 410 1,121 368 1,015 106 F Other ingredients (100 gr.) 316 693 298 655 38 F Labor (hours) 40.03 88 36.02 362 26 F 71 - Contribution margin 3,233 8,663 430 Other Costs Supervision, energy, maintenance, ... O 2,206 2,324 (118) U Depreciation 467 467 Operating margin 5,560 5,872 312 F Selling and Administrative Expenses Delivery expenses 861 908 (47) U Depreciation of trucks 507 510 (3) U Selling expenses 1,078 1,139 (61) U Advertising 1,141 1,070 71 Administrative salaries and expenses 788 810 (22) Allocated central office expenses 158 193 (35) Profits before Interest and Taxes 1,027 1.242 215 Identifiable Assets Cash (average) 94 141 (47) Accounts Receivable (average) 580 634 (54) Plant and equipment (net of depreciation E 2,322) 4,713 4.726 (13) Total identifiable assets 5,387 5,501 (114) Conditions for tourism Average summer temperature 29.8 .C 29.2 C